| The development of science and technology,social progress,and industry changes all put forward higher requirements for modern business management.The law of survival of the fittest urges companies to increase operating efficiency,improves organizational structure,and complies with technological development if they want to gain space for sustainable development in fierce competition.It is currently in the period of accelerating the development of the digital and intelligent economy.In 2020,the Ministry of Industry and Information Technology issued the "Notice on Using New Generation Information Technology to Support Services for Epidemic Prevention and Control and Resumption of Work and Production",advocating companies to accelerate the transformation of digitalization,automation,and intelligence to enable high-quality development.As an important support point of corporate management,financial management is also exploring the path of financial upgrading and transformation while facing new patterns,new trends,and new achievements.It is based on traditional financial accounting and takes management accounting as the core to strengthen the quality of accounting information,improve corporate financial efficiency and expand accounting functions.It is against this background that the financial shared service has been adopted by more and more enterprises as a financial management model.With the expansion of the scale of the enterprise,the extension of the industrial chain,and the complexity of the organization will lead to problems such as reduced operational efficiency,poor information circulation,ineffective budget management,and reduced market sensitivity.The emergence of the financial shared service has enabled the realization of the enterprise’s financial digital intelligence transformation.It is guided by customer needs and provides professional shared services for the internal and external stakeholders of the enterprise.It builds an efficient management system for the enterprise,standardizes financial processes and rights and responsibilities,reduces information asymmetry,and reduces the probability of financial distortion,promotes the development of industry-financial integration,and enables enterprises to focus on their main business.With the deepening of research on financial shared services at home and abroad,the multi-angle practice of various enterprises has enriched its connotations and evolved into different application modes,Financial shared service are traditionally classified into basic models,market models,advanced market models,and independent business models.These four models present a step-by-step relationship according to the development trend of the financial shared service center.Some scholars combined theoretical research with the summary of my country’s national conditions and proposed that the organization model of financial shared services is divided into a physical centralized shared service model,a virtual financial shared service model,and a hybrid financial shared service model.Some scholars put forward a crowdsourcing model that is more closely related to the development of labor structure based on the domestic demographic structure and labor level survey.This article takes the course of S company establishing a financial shared service as a research case,firstly introduces the operating background and macro environment of S company,analyzes the motivation and goals of S company’s transformation of financial shared services,expounds the design concept and implementation process of its model selection,and summarizes the transformation.It explores the key support points and existing risks in the implementation process of S company,and puts forward corresponding suggestions for risk factors.Finally,the research conclusions of this paper and the shortcomings that need to be improved are sorted out,and the future research direction of the enterprise financial shared service model is prospected in combination with the development trend of the times. |
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